<?xml version="1.0" encoding="utf-8"?>
<!--
Instance Document based on XBRL standard 2.1.
Created by  1.0.0.0 (2008-02-03 20:31).  
Contact www.ubmatrix.com
Copyright (c) 2002-2008 UBmatrix inc., All Rights Reserved
Produced on 2008-02-13 07:46:50
-->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217"  xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:wgt-avg="http://www.example.com/wgt-avg" 
xsi:schemaLocation="
http://www.example.com/wgt-avg WeightedAverage.xsd 
http://www.xbrl.org/2003/instance http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd 
http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd
">
  <link:schemaRef xlink:href="WeightedAverage.xsd" xlink:type="simple" />
  <context id="I-2005-TotalExposures">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension" xmlns="http://xbrl.org/2006/xbrldi">wgt-avg:TotalExposures</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-ObligorGrade">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension" xmlns="http://xbrl.org/2006/xbrldi">wgt-avg:ObligorGrade</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-Risk">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension" xmlns="http://xbrl.org/2006/xbrldi">wgt-avg:Risk</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <unit id="U-Pure">
    <measure>pure</measure>
  </unit>

  <!-- 
       note:  the PDxEV values are in temp-inst, so they do not record into result
       output instance
  -->

  <wgt-avg:PD contextRef="I-2005-TotalExposures" unitRef="U-Pure" decimals="2">0.60</wgt-avg:PD>
  <wgt-avg:PD contextRef="I-2005-ObligorGrade" unitRef="U-Pure" decimals="2">0.27</wgt-avg:PD>
  <wgt-avg:PD contextRef="I-2005-Risk" unitRef="U-Pure" decimals="2">0.62</wgt-avg:PD>
</xbrl>